Abe Fortas

“ The reference to § 6513 in § 6531 extends the period within which criminal prosecution may be begun only when the limitations period would also be extended for the refunds and tax suits expressly dealt with in § 6513-only when there has been early filing or advance payment. In other words, if a taxpayer anticipates the April 15 filing date by filing his return on January 15, the six-year limitations period for prosecutions under § 6531 commences to run on April 15. ”

“ The third sentence states that, for 'purposes of (the) subsection,' the date 'prescribed' for filing or payment shall be determined on the basis fixed by statute or regulations, without regard to any extension of time. The net effect of the language is to prolong the limitations period when, and only when, a return is filed or tax paid in advance of the statutory deadline. ”

“ Appellees were indicted for crimes relating to allegedly false income tax returns. The District Court dismissed Counts 4 and 6 of the indictment, charging as attempt to evade taxes by filing of a false return (26 U.S.C. § 7201) and aiding in the preparation and presentation of a false return (26 U.S.C. § 7206 (2) ) , on the ground that the six-year statute of limitations, 26 U.S.C. § 6531, barred prosecution under those counts. ”